EXHIBIT 23.1



                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



     As independent public accountants, we hereby consent to the incorporation
by reference in this Registration Statement on Form S-8 of our reports dated
February 12, 2002 included (or incorporated by reference) in International
Paper Company's Annual Report on Form 10-K for the year ended December 31, 2001
and to all references to our Firm included in this Registration Statement.


                                              /s/ Arthur Andersen LLP
                                             -----------------------------------
                                             ARTHUR ANDERSEN LLP
New York, New York
April 2, 2002